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COMMISSION ON AUDIT RESOLUTION NO.

92-217 June 26, 1992

SUBJECT : Manual on the Disposal of

Government Property Issued by the Department of
Budget and Management.

WHEREAS, it has come to the attention of this

Commission that the Secretary of Budget and
Management, thru National Budget Circular No.
425, dated January 28, 1992, issued the "Manual
on Disposal of Government Property" to guide
agencies in their disposal undertakings;

WHEREAS, there are provisions in the said

Manual which are not in conformity with
existing laws and with the procedures prescribed
by, and issuances of, this Commission;

WHEREAS, the Commission on Audit shall

have the power, authority, and duty to examine,
audit, and settle all accounts pertaining to the
revenue and receipts of, and expenditures or uses
of funds and property, owned or held in trust by,
or pertaining to, the Government, or any of its
subdivisions, agencies, or instrumentalities [Sec.
2(1), Art. IX-D, Constitution];

WHEREAS, the Commission shall have

exclusive authority, subject to some limitations,
to define the scope of its audit and examination,
establish the techniques, and methods required
therefor, and promulgate accounting and auditing
rules and regulations, including those for the
prevention and disallowance of irregular,
unnecessary, excessive, extravagant, or
unconscionable expenditures or uses of
government funds and properties. [Sec. 2(2), Art.
IX-D, Constitution];

NOW, THEREFORE, be it resolved, as it is

hereby resolved, to direct all heads of auditing
units and other concerned auditing officials, to
adopt and follow the procedures prescribed by,
and issuances of, this Commission regarding the
disposal of government property especially
where they come into conflict with those
provided in the Manual on Disposal of
Government Property.
Adopted this 26th day of June 1992 at Quezon
City, Philippines.

(SGD.) EUFEMIO C. DOMINGO, Chairman

(SGD.) ROGELIO B. ESPIRITU,
Commissioner
(SGD.) SOFRONIO B. URSAL,
Commissioner